IN RE BOARD OF PROPERTY ASSESSMENT


797 A.2d 414 (2002)

Appeal from the Decision of The BOARD OF PROPERTY ASSESSMENT, Appeals, Review and Registry Regarding Pittsburgh International Airport Tax Exemptions. Appeal of West Allegheny School District.

Commonwealth Court of Pennsylvania.

Decided May 1, 2002.


Attorney(s) appearing for the Case

Ira Weiss, Pittsburgh for appellant.

John J. Edwon, Sewickley, for appellee, Joll, d/b/a Bain's Deli and Garden Gazebo.

Stanley J. Parker, Pittsburgh, for appellees.

BEFORE: DOYLE, Senior Judge (P.), COLINS, President Judge, McGINLEY, Judge, SMITH-RIBNER, Judge, FRIEDMAN, Judge, KELLEY, Senior Judge and LEADBETTER, Judge.


OPINION BY President Judge COLINS.2

West Allegheny School District (School District) appeals the orders of the Court of Common Pleas of Allegheny County denying a motion to quash and decreeing that food and beverage establishments at Pittsburgh International Airport, Midfield Terminal Complex are exempt from real estate taxes imposed by Allegheny County, Findlay Township, and the School District.

Allegheny County owns the collective...

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